1,720,955 research outputs found
PENGARUH KOMPETENSI AUDITOR BPK, PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN PADA BADAN PEMERIKSA KEUANGAN
No full textPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh
kompetensi auditor BPK, pengendalian internal, budaya organisasi, dan moralitas
individu terhadap pencegahan kecurangan pada Badan Pemeriksa Keuangan
(BPK). Penelitian dilakukan melalui penyebaran kuesioner kepada auditor di kantor
pusat dan seluruh kantor perwakilan BPK, dengan total 215 responden yang dipilih
secara acak. Hipotesis dalam penelitian ini diuji menggunakan metode partial least
square (PLS) dengan aplikasi SmartPLS versi 4.0. Hasil penelitian menunjukkan
bahwa kompetensi auditor dan pengendalian internal memiliki pengaruh positif dan
signifikan terhadap pencegahan kecurangan, sementara budaya organisasi dan
moralitas individu tidak menunjukkan pengaruh yang signifikan terhadap
pencegahan kecurangan. Hasil penelitian ini diharapkan dapat memberikan
kontribusi bagi lembaga audit sektor publik dalam mendukung dan memperkuat
upaya pencegahan kecurangan.
Kata Kunci: Kompetensi Auditor, Pengendalian Internal, Budaya Organisasi,
Moralitas Individu, Pencegahan Kecurangan
This study aims to obtain empirical evidence on the influence of BPK auditor
competence, internal control, organizational culture, and individual morality on
fraud prevention at the Audit Board of the Republic of Indonesia (BPK). The
research was conducted through the distribution of questionnaires to auditors at
both the central and regional offices of BPK, involving a total of 215 randomly
selected respondents. The hypotheses were tested using the partial least square
(PLS) method with the SmartPLS version 4.0 software. The results show that
auditor competence and internal control have a positive and significant effect on
fraud prevention, while organizational culture and individual morality do not have
a significant effect. These findings are expected to contribute to public sector audit
institutions in supporting and strengthening efforts to prevent fraud.
Keywords: Auditor Competence, Internal Control, Organizational Culture,
Individual Morality, Fraud Preventio
PENGARUH KOMPETENSI AUDITOR BPK, PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN PADA BADAN PEMERIKSA KEUANGAN
No full textPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh
kompetensi auditor BPK, pengendalian internal, budaya organisasi, dan moralitas
individu terhadap pencegahan kecurangan pada Badan Pemeriksa Keuangan
(BPK). Penelitian dilakukan melalui penyebaran kuesioner kepada auditor di kantor
pusat dan seluruh kantor perwakilan BPK, dengan total 215 responden yang dipilih
secara acak. Hipotesis dalam penelitian ini diuji menggunakan metode partial least
square (PLS) dengan aplikasi SmartPLS versi 4.0. Hasil penelitian menunjukkan
bahwa kompetensi auditor dan pengendalian internal memiliki pengaruh positif dan
signifikan terhadap pencegahan kecurangan, sementara budaya organisasi dan
moralitas individu tidak menunjukkan pengaruh yang signifikan terhadap
pencegahan kecurangan. Hasil penelitian ini diharapkan dapat memberikan
kontribusi bagi lembaga audit sektor publik dalam mendukung dan memperkuat
upaya pencegahan kecurangan.
Kata Kunci: Kompetensi Auditor, Pengendalian Internal, Budaya Organisasi,
Moralitas Individu, Pencegahan Kecurangan
This study aims to obtain empirical evidence on the influence of BPK auditor
competence, internal control, organizational culture, and individual morality on
fraud prevention at the Audit Board of the Republic of Indonesia (BPK). The
research was conducted through the distribution of questionnaires to auditors at
both the central and regional offices of BPK, involving a total of 215 randomly
selected respondents. The hypotheses were tested using the partial least square
(PLS) method with the SmartPLS version 4.0 software. The results show that
auditor competence and internal control have a positive and significant effect on
fraud prevention, while organizational culture and individual morality do not have
a significant effect. These findings are expected to contribute to public sector audit
institutions in supporting and strengthening efforts to prevent fraud.
Keywords: Auditor Competence, Internal Control, Organizational Culture,
Individual Morality, Fraud Preventio
PENGARUH KOMPETENSI AUDITOR BPK, PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN PADA BADAN PEMERIKSA KEUANGAN.
No full textPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kompetensi auditor BPK, pengendalian internal, budaya organisasi, dan moralitas individu terhadap pencegahan kecurangan pada Badan Pemeriksa Keuangan (BPK). Penelitian dilakukan melalui penyebaran kuesioner kepada auditor di kantor pusat dan seluruh kantor perwakilan BPK, dengan total 215 responden yang dipilih secara acak. Hipotesis dalam penelitian ini diuji menggunakan metode partial least square (PLS) dengan aplikasi SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa kompetensi auditor dan pengendalian internal memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan, sementara budaya organisasi dan moralitas individu tidak menunjukkan pengaruh yang signifikan terhadap pencegahan kecurangan. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi lembaga audit sektor publik dalam mendukung dan memperkuat upaya pencegahan kecurangan.
Kata Kunci: Kompetensi Auditor, Pengendalian Internal, Budaya Organisasi, Moralitas Individu, Pencegahan Kecurangan
This study aims to obtain empirical evidence on the influence of BPK auditor competence, internal control, organizational culture, and individual morality on fraud prevention at the Audit Board of the Republic of Indonesia (BPK). The research was conducted through the distribution of questionnaires to auditors at both the central and regional offices of BPK, involving a total of 215 randomly selected respondents. The hypotheses were tested using the partial least square (PLS) method with the SmartPLS version 4.0 software. The results show that auditor competence and internal control have a positive and significant effect on fraud prevention, while organizational culture and individual morality do not have a significant effect. These findings are expected to contribute to public sector audit institutions in supporting and strengthening efforts to prevent fraud.
Keywords: Auditor Competence, Internal Control, Organizational Culture, Individual Morality, Fraud Preventio
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
- …
